IRA to Roth and then Distribution

Have an individual who is under 59.5 and in need of getting funds from their retirement accounts. She has a Roth (older than 5 years), but no more basis/contributions so any additional distributions would be both taxable and subject to 10% penalty.
Could she just convert the funds she needs from her IRA to the Roth, pay the taxes on the conversion, but avoid the penalty by taking the converted funds back out of the Roth?
Thanks!



No. Until she reaches 59.5 the taxable portion of any conversion must be held 5 years to avoid the 10% penalty when taxable conversions are withdrawn in the first 5 years. There is a chance that she qualifies for a different penalty exception than being 59.5, so should look into those other exceptions. 

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